Kegiatan R&D dan Program Pelatihan

Taxpayers that engage in R&D initiatives can receive a tax facility of 300 percent in gross income reduction of total costs incurred. To avail of this facility, the taxpayer must be conducting R&D that is assessed by the government to be advancing the national economy, new industries, and technologies, or transfer of foreign technology to local businesses.

Investors looking to start apprenticeship programs or training activities to develop workers based on ‘certain competencies’ can receive a gross income reduction of up to 200 percent of the total costs incurred. The regulation defines certain competencies as developing human resources that can meet the labor requirements needed by national industries and businesses.

 

Source: asiainvestmentresearch.org


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